April 13, 2007
CLA-2-70:RR:NC:1:126CATEGORY:CLASSIFICATIONTARIFF NO.:7013.99.9000, 8306.29.0000, 9405.40.8000
Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, Washington 98027RE: The tariff classification of three decorative glass articles, eight metal greeting card/photo holders and three plastic night-lights from China
Dear Ms. Morgan:
In your letter dated March 23, 2007, you requested a tariff classification ruling. Representative samples were submitted and will be returned to you as requested.
Item 882020 is a set of three decorative tabletop glass finials measuring 18”, 16” and 12” in height, respectively. Each finial is painted red and is adorned with gold paint, gold glitter and red rhinestones.
In your letter you state your opinion that these articles have a “festive holiday motif” and should be classified under subheading 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: of glass. However, the courts have held that color patterns and/or color combinations are not, in and of themselves, recognized festive motifs. Therefore, since the glass finials do not posses any motif that limits their use exclusively to the Christmas holiday, they cannot be classified as festive articles.
You stated that the three glass finials will be packaged together for retail sale as a set in their imported condition.
The applicable subheading for the set of three decorative glass finials will be 7013.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glassware: other: other: valued over five dollars each. The rate of duty will be 7.2 percent ad valorem.
Item number 562014 is a set of eight metal greeting card holders. Each article measures approximately five inches in height and consists of a decorative metal stand/base (e.g., penguin, reindeer, Santa sleigh with Christmas tree, Christmas tree, etc.). A metal wire with a coil top extends from each base. The coil top is used to hold and display a greeting card/photo.
In your letter you suggest classification under subheading 9505.10.2500, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: other: other. However, these articles are greeting card holders that will be used to organize, hold and display Christmas greeting cards. Utilitarian articles are excluded from classification in Chapter 95 per Chapter Note 95(v). Therefore, subheading 9505.10.2500, HTSUS, is not applicable to item number 562014.
You stated that the eight metal greeting card holders will be packaged together for retail sale as a set in their imported condition.
The applicable subheading for the set of eight metal greeting card holders will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metalstatuettes and other ornaments, and parts thereof, other. The rate of duty will be free.
Item number 662041 is a set of three plastic night-lights, each measuring approximately six inches in height. The front of each night-light is decorated with a three-dimensional plastic figurine of a snowman, a penguin or a Santa. Each night-light includes a light bulb, an on-off switch and is designed to be plugged into an electric socket.
In your letter you also suggest classification under subheading 9505.10.2500, HTSUS. However, these articles appear to be merely novelty night-lights that operate in the same manner as traditional night-lights. That is, their decorative attributes are subordinate to their functional use to illuminate a room and provide visibility at night. Utilitarian articles are excluded from classification in Chapter 95 per Chapter Note 95(v). Therefore, subheading 9505.10.2500, HTSUS, is not applicable to item number 662041.
You stated that the three plastic night-lights will be packaged together for retail sale as a set in their imported condition.
The applicable subheading for the set of three night-lights will be 9405.40.8000, HTSUS, which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,